| WAC 114 |
Bona fide initiation fees, dues contributions, donations,
tuition fees and endowment funds. Repealed November 1, 1995. |
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| SOURCE |
DOCUMENT |
DETER.
NO |
DATE
OF ISSUE |
DESCRIPTION |
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| WAC: |
458-20-114 |
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11/01/1995 |
Nonbusiness income - Bona fide
initiation fees, dues, contributions, tuition fees and endowment funds. Repealed 11/1/95. |
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| RCW: | 82.04.050(3) |
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1997 |
"Sale at retail,"
"retail sale" |
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82.04.170 |
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1993 |
"Tuition Fee." |
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82.04.4282 |
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1994 |
Deductions -- Fees, dues,
charges. |
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| ETA |
48.04.114 |
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7/8/66 |
EXEMPTION OF DUES FROM BUSINESS AND OCCUPATION TAX Cancelled 1/29/09. This ETA explains that when an organization receives dues that are graduated based on the income of the member, the dues are not entitled to the deduction under RCW 82.04.4282. This ETA is based on an earlier version of RCW 82.04.4282 and does not consider the effect of the current statutory language on the facts involved. See WAC 458-20-183. |
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None |
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| WTD: |
1 WTD 111 |
86-236 |
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RETAIL SALES TAX -- SERVICE
BUSINESS TAX -- BONA FIDE DUES -- CLUB MEMBERSHIP -- CONTRIBUTIONS --
EMERGENCY ASSESSMENTS.A one-time
emergency assessment levied upon members in order to maintain an athletic
club's solvency held to be deductible from its gross income under RCW
82.04.4282. |
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2 WTD 91 |
86-310 |
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B&O TAX -- DEDUCTION -- DUES
-NEWSLETTERS -- LOBBYING -- MEETINGS/SEMINARS.The providing of general interest
newsletters and general lobbying for the benefit of all members, as well as
providing facilities for business meetings and seminars to the general
membership does not make an association's dues from members taxable as
non-"bona fide" dues or defeat the statutory deduction for such
bona fide dues. |
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2 WTD 353 |
86-55A |
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B&O TAX -- SALES TAX ---
DUES BONA FIDE -- GOLF -- TAX MEASURE -- VALUATION FORMULAS.A private golf and country club which
receives membership dues from golf "playing" and nonplaying
"social" members may elect to report B&O tax and retail sales
tax under alternative method 2(a) of Rule 114, if it maintains actual records
of play by its membership.The
department will not insist upon some other method for determining the value
of golf provided. |
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2 WTD 353 |
86-55A |
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B&O TAX -- SALES TAX -- DUES
-- GOLF -- VALUATION FORMULA -- REASONABLE CHARGE -- COST OF PRODUCTION.The allocation of a reasonable charge for
golf from golf club members' dues, which exceeds the total cost of providing
golf for dues paying members is an expressly allowable tax reporting method
under Rule 114. |
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2WTD 353 |
86-55A |
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DUES -- COMPARABLE WORTH --
MARKET STUDY -- CHARGES TO NONMEMBERS.Rule 114 does not provide for an independent market study by the
department to determine comparable worth of services rendered by dues
receiving organizations, nor provide that such value is determined by the
charges for such services made to non-dues paying persons who receive such
services. |
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2 WTD 353 |
86-55A |
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DUES -- RECORDS -- ACTUAL USE OF
FACILITIES -- BURDEN.Dues charging
organizations must maintain actual records of use of facilities by dues
paying members in order to use valuation method no. 2 of Rule 114 for determining
proper tax measure.The burden rests
with such organizations exclusively. |
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2 WTD 353 |
86-55A |
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DUES -- VALUE OF SERVICES --
ACTUAL USAGE METHOD -- MARKET STUDY.Dues charging organizations which elect the "actual usage of
facilities" method for determining their tax measure and who perform
comparable worth market study must include the entire range of market
facilities, regardless of quality, in order to derive an "average"
charge for such facilities. |
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2 WTD 353 |
86-55A |
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DUES -- TAX MEASURE -- COSTS OF
PRODUCTION -- "SIGNIFICANT AMOUNTS" DEFINED.Dues charging organizations which use the
cost-of-production method of determining tax measures under Rule 114 must
include all costs in separate computations for all kinds of significant goods
and services rendered. "Significant amounts" is both qualitative
and quantitative and includes everything for which a person pays a charge in
the commercial marketplace. |
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2 WTD 353 |
86-55A |
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DUES -- "BONA FIDE" --
DEDUCTION -- "SELLING PRICE."Income from "bona fide" dues is deductible for B&O tax
and is not part of the "selling price" of anything for retail sales
tax purposes."Bona fide"
dues, however substantial in amount, are tax deductible. |
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3 WTD 21 |
87-110 |
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B&O TAX -- RETAILING --
EXEMPTION -- VOLUNTARY DONATIONS -- MEALS PROVIDED TO HOMEBOUND PERSONS.Voluntary donations which do not entitle
the donor to receive any significant goods or services in return for the donation
are not subject to the B&O tax.Where the homebound persons were provided meals regardless of the
amount donated or even if no donation was made established that the donations
were voluntary and bona fide.Held,
the donations are exempt from Retailing B&O tax. |
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3 WTD 21 |
87-110 |
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RETAIL SALES TAX -- SALE --
CONSIDERATION -- VOLUNTARY DONATION -- ETB 516.The term "sale" means any
transfer of ownership of, title to, or possession of property for a valuable consideration, and
includes the furnishing of food, drink or meals for compensation whether
consumed upon the premises or not. Consideration is the inducement, cause,
motive, price, or impelling influence which induces a party to enter into a
contract to sell. The bona fide voluntary donations were neither
consideration nor compensation for the meals because the meals were available
without charge. ETB 516. |
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3 WTD 47 |
87-113 |
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B&O
-- DEDUCTION -- GOLF -- PRIVATE GOLF COURSES -- PUBLIC GOLF COURSES -- MARKET
COMPARISON -- AVERAGE COMPARABLE CHARGES -- GREENS FEES.Greens fees of both public and private golf
courses must be considered for purposes of determining "the average
comparable charges for such goods and services by other commercial
businesses" where taxpayer, a private golf course, elects the
"actual records of facilities usage" method to determine its Retailing
B&O and retail sales tax liability in respect to rounds of golf provided
to its members. |
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3 WTD 295 |
87-218 |
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BUSINESS -- ENGAGING IN BUSINESS
-- OWNERSHIP OF BUSINESS -- PROPRIETARY INTEREST -- DUES PAYING MEMBERS --
BENEFITS TO MEMBERS -- RETAIL SALES.Organizations which received dues from members who have a proprietary interest
in the organization, in return for services and benefits defined by law as
"retail sales" are engaged in business separate and apart from
their members and are taxable upon such dues income under Rule 114. Payment
of such dues is not merely a cost sharing arrangement between owners of the
business. |
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3 WTD 295 |
87-218 |
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DUES -- SCOPE OF RULE --
AUTHORITY. Rule 114, governing the proper tax reporting procedures and
valuation methods for the tax reporting of dues income is the proper
implementation of statutory law in a clear and enforceable manner; the scope
of the rule's guidelines and formulary valuation methods is authorized by,
and properly expresses statutory law. |
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3 WTD 295 |
87-218 |
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B&O TAX -- DEDUCTION - DUES
-- TAX COMPUTATION -- VALUATION METHOD -- RECORDS -- COST OF PRODUCTION. A
dues receiving organization, which does not retain actual records of usage of
its facilities, correctly computes its taxable dues income under the cost-of-production
method in Rule 114; the rule makes no provision for estimating the actual
usage of facilities. |
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3 WTD 295 |
87-218 |
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VALIDITY -- AUTHORITY FOR
ADMINISTRATIVE RULE. The Department will not entertain general challenges to
its authority to adopt rules in accord with the Administrative Procedure Act;
such rules, including Rule 114, duly adopted, have the force and effect of
law unless overturned by a court of record not appealed. |
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3 WTD 295 |
87-218 |
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B&O TAX -- DEDUCTIONS --
BONA FIDE DUES -- GRADUATED DUES -- DUES PAID FOR SERVICES. Dues which are
graduated or paid in return for goods and services are not "bona
fide" by nature and are not entitled to the statutory deduction for bona
fide dues under theexpress provisions
of Rule 114. |
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3 WTD 295 |
87-218 |
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DUES -- STATUTORY AMENDMENT --
CLARIFICATION -- INCONSISTENT ADMINISTRATION.Confusion caused by inconsistent tax rulings or instructions prior to
statutory amendment to clarify the distinction between deductible and
nondeductible dues income does not serve to invalidate rule provisions
consistently applied after the statutory amendment and until an
administrative rule was promulgated. |
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3 WTD 295 |
87-218 |
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RETAIL SALES TAX -- GOLF --
DUES.Charges for playing golf,
whether designated as "dues" or by any other designation were
statutorily defined as retail sales before and after 1979 amendments to a
B&O tax deduction statute which distinguished between tax deductible dues
and charges for goods and services. There is no retail sales tax deduction
for any income derived from dues. The portion of "dues" income
derived from providing golf to members was and is subject to retail sales tax
before and after 1979. |
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3 WTD 295 |
87-218 |
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RETAIL SALE TAX -- SELLING PRICE
-- BUYER -- SELLER -- DUES -- DESIGNATION OF CHARGES.The statutory definitions of
"sale," "selling price," "buyer," and
"seller," as well as the taxing scheme of the Revenue Act cannot be
subverted by designating such things by different names such as
"owner/members" or "dues." The amendment of
administrative rules to clarify such matters does not constitute a new or
different position from that intended and resulting from statutory law. |
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3 WTD 295 |
87-218 |
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DUES -- AMENDMENT -- RETROACTIVE
EFFECT -- CLARIFICATION.The amendment
to an administrative regulation (Rule 114) to clarify existing statutory law
and to provide reasonable guidelines for its application in many varied
factual situations does not constitute the retroactive application of that
law. |
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3 WTD 295 |
87-218 |
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AMENDMENT -- RETROACTIVITY --
REMEDIAL EFFECT -- ESTOPPEL.Amendment
of an existing administrative rule to clarify and explain the application of
existing statutory tax provisions is remedial in nature and such amendments
may be applied retrospectively when they pertain to practice, procedure, and
remedies and do not affect substantive rights. The doctrine of estoppel to
apply the remedial rule measures will not apply where the Department has made
no explicit representation to the claimant contraryto the rule's remedial provisions. |
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3 WTD 387 |
85-178A |
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B&O TAX -- GROSS INCOME --
DUES -- TAX MEASURE -- FORMULARY APPORTIONMENT -- RULE RETROACTIVITY. The
alternative tax computation formulas provided by Rule 114 for determining tax
measures are available for taxpayers who derive dues income, retroactively
until 1979. |
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3 WTD 387 |
85-178A |
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B&O TAX -- DEDUCTION --
COSTS OF PRODUCTION -- FORMULARY APPORTIONMENT -- STANDARD ACCOUNTING
PROCEDURES. Rule 114 provides an optional "costs of production"
apportionment method distinguishing taxable dues from bona fide, deductible
dues; this method provides for standard accounting procedures which must be
followed. |
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3 WTD 387 |
85-178A |
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B&O TAX -- DEDUCTIONS --
COMPUTATION METHODS -- BONA FIDE DUES.For tax purposes, the fact that a significant amount of
"dues" income may be apportioned as tax deductible under the Rule
114 alternative apportionment methods, absent legislative limitations, is
immaterial. |
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4 WTD 75 |
87-297 |
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B&O TAX --DEDUCTION --
TUITION FEES -- BIBLE COLLEGE. Educational institutions, as statutorily
defined, may deduct tuition fees from the measure of their B&O tax.For those qualifying via accreditation, it
is not required that such status be conferred by the state. The curriculum of
this Bible college is found to be of a sufficiently general academic nature
to quality for deduction of tuition fees. Effect of 1985 amendment of RCW
82.04.170 discussed. |
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4 WTD 281 |
87-348 |
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B&O TAX -- DUES -- BONA FIDE
DUES DISTINGUISHED FROM DUES PAID FOR SERVICES -- NOTICE. Since July 1979,
RCW 82.04.4282 clearly provided that amounts designated as "dues"
which are graduated upon or paid for services rendered are not deductible. |
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4 WTD 281 |
87-348 |
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AMENDMENT -- RETROACTIVITY --
ESTOPPEL.Amendment of an existing
administrative rule to clarify and explain the application of existing
statutory tax provisions is remedial in nature and such amendments may be
applied retrospectively when they pertain to practice, procedure, or remedies
and do not affect substantive rights. The doctrine of estoppel to apply the
remedial rule measures will not apply where the Department has made no
explicit representation to the claimant contrary to the rule's remedial
provisions. |
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4 WTD 281 |
87-348 |
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RETAIL SALES TAX -- DUES --
MEASURE OF TAX.Assessment based on
one of the methods of reporting listed in Rule 114 is valid unless the
taxpayer can show either the calculations or the figures used were incorrect.
An assessment will not be reduced because on a taxpayer alleges other clubs
here received proportionately lower assessments. |
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4 WTD 281 |
87-348 |
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B&O TAX RETAIL SALE --
RECREATION AND AMUSEMENT BUSINESSES -- TENNIS -- DUES -- COST SHARING -- HOME
OWNER'S ASSOCIATION DISTINGUISHED.A
separate, non-profit corporate entity which provides tennis and swimming to
its owner/members for a charge designated as "dues", is engaging in
a taxable business. RCW 82.04.4298 only provides a deduction for amounts
collected to fund recreation facilities which are commonly owned by an
association of owners of residential property. |
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4 WTD 299 |
BTA 86-28 |
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BUSINESS AND OCCUPATION TAX -
EXEMPTION - EDUCATIONAL INSTITUTION - TUITION AND FEES COLLECTED BY HOSPITAL.
A hospital was not entitled to an educational institution exemption from
business and occupation tax under WAC 458-20-114 for tuition and fees collected
from students in a nursing degree program administered jointly by the
hospital and two colleges, since the hospital did not meet the definition of
an educational institution. However, the hospital was still not liable for
tax on the tuition and fees where it simply collected the money and passed it
on to the colleges. RCW 82.04.080; RCW 82.04.4282; RCW 82.04.170. |
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6 WTD 105 |
88-247 |
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B&O TAX - RETAIL SALES TAX -
DUES - CAPITAL EXPENDITURES - METHOD OF COMPUTING.Because the alternative apportionment
methods provided by Rule 114 are mutually exclusive, a taxpayer may not,
after utilizing one method, further apply a second method to further
bifurcate the amount initially determined to be taxable into taxable and
nontaxable amounts. |
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8 WTD 19 |
81-104A |
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DUES -- SALE AT RETAIL -- PRIOR
RULINGS OF DEPARTMENT OF REVENUE -- PROSPECTIVE LIABILITY.The payment of dues and fees in return for
recreational. . .privileges is a sale at retail under law
and revenue rules.A taxpayer who has
received written instructions from the Department as to the reporting thereof
may rely upon such advise for tax reporting purposes until such written
instructions are rescinded. After receiving new written instructions
post-January 1, 1979 dues and fees for . . . are subject to retailing B&O
tax and retail sales tax. |
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8 WTD 19 |
81-104A |
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DUES -- EFFECT OF FORMER LAW --
DEDUCTIBLE AMOUNTS.Under written
instructions effective until January 1, 1979, entitling the taxpayer to
report gross receipts under the Service classification of the B&O tax, the
taxpayer could deduct gross membership fees/dues only in amounts which were
not for, or graduated upon, the benefits or services rendered. A taxpayer may
establish that portion of such gross receipts entitled to tax deduction which
represent bona fide membership dues not received in return for taxable
services or benefits. |
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8 WTD 19 |
81-104A |
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BONA FIDE DUES -- DEDUCTIBILITY
-- DETERMINATION OF VALUE -- PROOFS.A
taxpayer who receives dues/fees from providing both taxable services and
benefits as well as intangible, noncompensatory benefits may establish the
taxable versus nontaxable portions for all tax reporting periods. Portions of
income which are deductible bona fide dues for retailing B&O tax are also
deductible for retail sales tax. |
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8 WTD 19 |
81-104A |
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DUES -- COMPUTATION OF
DEDUCTIONS -- VALIDITY OF RULE -- VALUATION FORMULA -- USAGE OF FACILITIES
METHOD.The optional formulary methods
for computing the portion of gross dues/fees receipts entitled to tax
deduction, as set forth in Rule 114, are fair, appropriate, and
nonprejudicial. These alternative valuation methods are available to all dues
receiving taxpayers for all periods. The actual usage of facilities method
may be applied by using published external studies of average values
tantamount to determining the value of comparable facilities under Rule 114. |
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8 WTD 165 |
89-426 |
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SALES TAX -- MEMBERSHIP FEES --
OPPORTUNITY TO PURCHASE GOODS AND SERVICES. A membership fee which merely
entitles a member to purchase certain goods and services is not itself
subject to sales tax. Such a fee does not meet the statutory definition of a sale
at retail. |
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10 WTD 181 |
BTA 89-9 |
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TAXATION OF MEMBERSHIP FEES -
CAPITAL ASSETS DISTINGUISHED. Capital assets enable a taxpayer to engage in
business; capital assets are not the gross proceeds from sale. Capital stock
is owned by the shareholder and is evidence of ownership. |
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10 WTD 181 |
BTA 89-9 |
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TAXATION OF MEMBERSHIP FEES -
BENEFITS FROM MEMBERSHIP. Membership fees are taxed under RCW 82.04.4282.
Bona fide fees are deducted from the measure of tax amounts, unless such fees
or dues are in exchange for any significantamount of goods or services without any additional charge, or if the
dues are graduated upon the amount of goods or services rendered. |
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10 WTD 362 |
91-002 |
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B&O & RETAIL SALES TAX
-- MEMBERSHIP DUES - SQUASH. A private social and luncheon club which also
allowed its membership to utilize its squash facilities for no additional
charge, was found subject to B&O and retail sales tax on a portion of its
membership dues. |
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10 WTD 368 |
91-005 |
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RESIDENTIAL PROPERTY OWNERS'
ASSOCIATION -- DEFINITION -- COMMONLY-HELD PROPERTY -- DUES FOR
MAINTENANCE.Dues received by a
residential property owners' association for the maintenance, repair,
improvement and/or management of the commonly-held (tennis courts and
swimming pool) are NOT deductible from the B&O tax when not all of the
owners of residential property within the area are owners of the property. |
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10 WTD 368 |
91-005 |
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RESIDENTIAL PROPERTY OWNERS'
ASSOCIATION -- DUES -- PARK AREAS -- SIGNIFICANT AMOUNT OF GOODS AND
SERVICES.Amounts paid for the
maintenance, repair, improvement and/or management of commonly-held park
areas that are open to the public for no charge are not paid by the members
of the managing organization for "significant amounts of goods and
services" as required by Rule 114. Det. 86-55A, 2 WTD 353, (1987). |
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11 WTD 13 |
89-275 |
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CONTRIBUTIONS -- DONATIONS.
Voluntary contributions to a nonprofit organization which are not in exchange
for any goods, services, or direct business advantage may be deducted from
the measure of tax under the statute providing deduction for bona fide contributions
or donations. |
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11 WTD 107 |
91-090 |
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SERVICE B&O TAX --
DEDUCTIONS -- NONBUSINESS INCOME -- CONTRIBUTIONS AND GRANTS. Contributions,
donations and grants are entitled to deduction from B&O taxation pursuant
to RCW 82.04.4282 if the amounts are not received in return for any goods, services
or business benefits. |
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11 WTD 113 |
91-091 |
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B&O TAXES -- DEDUCTION --
GRANTS -- RESEARCH REPORTS. Where a federal agency awarded a taxpayer a grant
for doing research and product development in certain designated areas and
also required a written report on the results of that research, the income
was subject to service B&O tax. |
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11 WTD 257 |
91-233 |
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B&O TAX -- DEDUCTIONS --
CONTRIBUTIONS AND GRANTS. Donations, contributions, and grants are entitled
to deduction from B&O - taxable income if the amounts are not received in
return for any goods, services or business benefits.ACCORD: Det. No. 91-090, 11 WTD ____
(1991). |
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14 WTD 225 |
94-062 |
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B&O TAX -- DUES --
NEWSLETTERS:The portion of an
organization's dues used to provide a general interest newsletter for its
members comes within the statutory deduction.This deduction is not affected by the size of the newsletter so long
as the purpose of the newsletter is to inform members of common membership
interest and concerns.Similarly, the
deduction is not affected by members being informed that a portion of their
dues provides a subscription to the newsletter. |
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14 WTD 225 |
94-062 |
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B&O TAX -- DUES -- MEMBER
DISCOUNTS:Where members are
separately charged for the full cost of goods and services, the statutory
deduction is not affected even though nonmembers pay higher charges for such
goods and services. |
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16 WTD 48 |
95-239 |
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SERVICE
AND RETAILING B&O -- RETAIL SALES TAX -- BONA FIDE INITIATION DUES --
ATHLETIC CLUB.When an athletic club
required customers to pay member enrollment fees to a fitness center to use
the facility, but the membership gave them no other rights, the fitness
center may not deduct the enrollment fees as initiation fees. |
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16 WTD 48 |
95-239 |
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RETAIL SALES TAX -- A fitness
club providing only services classified as retail may not deduct dues
received from members who did not use facilities if the facilities were
available to those members. |
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16 WTD 188 |
96-114 |
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RETAIL
SALES TAX -- DEDUCTIONS -- INITIATION FEES -- BONA FIDE DUES.Bona fide initiation fees or dues are those
amounts paid to join a club or association for the right to associate with
other members or to support the organization's goals.Charges solely for the privilege of being
able to receive goods or services in the future do not constitute bona fide
initiation fees or dues. |
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16 WTD 188 |
96-114 |
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RETAIL
SALES TAX -- SERVICE B&O TAX -- CHARGES FOR RIGHT TO PURCHASE GOODS IN
THE FUTURE.Charges for the mere
opportunity to buy goods or services in the future for full consideration are
subject to the service and other activities B&O tax. |
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17 WTD 133 |
97-146R |
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HEALTH AND FITNESS CLUBS --
INITIATION FEES -- RETAIL SALES TAX -- RETAILING B&O TAX.Payments by new members to join health and
fitness clubs were not deductible as bona fide initiation fees because the
payments were in exchange for the use of exercise facilities and services. |
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17 WTD 133 |
97-146R |
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HEALTH AND FITNESS CLUBS --
INITIATION FEES -- INSTRUCTIONAL LESSONS -- SERVICE B&O TAX.The portions of initiation fees received by
health and fitness clubs that pertain to instructional lessons are subjectto service business and occupation tax. |
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17 WTD 231 |
98-004 |
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B&O TAX -- EXEMPTION --
DONATION -- GRANTS FOR MEDICAL RESEARCH.A grant received by the corporate affiliate of a VA Hospital for
medical research may be excluded from the measure of the affiliate's B&O
tax if the three requirements of ETB 572.04.169 are met.Amounts excluded include those used to
defray administrative expenses, as well as amounts used directly for the
qualifying charitable purpose. |
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19 WTD 319 |
98-186R |
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B&O TAX -- EXCLUSIVE DINING
CLUBS -- INITIATION FEES - MEMBERSHIP DUES.The deduction under RCW 82.04.4282 for "bona fide" initiation fees and
dues is available to an entity to the extent it can show the fees and dues
are not in exchange for goods and services it renders.There is no requirement under the statute
or Rule 183 that membership entitle a member to a proprietary interest or a
voice in the operational control of the taxpayer, or that the taxpayer fit a
particular profile. |
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19 WTD 319 |
98-186R |
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B&O AND RETAIL SALES TAX --
TENNIS/FITNESS CLUBS -- INITIATION FEES - MEMBERSHIP DUES -- RETAIL SALES
TAX.An exclusive private dining club,
in which membership has value beyond the opportunity to purchase food and
drink, may deduct membership fees and dues that are not in exchange for the
goods and services it renders. |
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Voter registration assistance (Secretary of State)